The former 1960s office tower at 25 Water Street, once home to JPMorgan Chase and the New York Daily News, is now a luxury apartment building with 1,320 homes and 100,000 square feet of amenities,

The largest office-to-residential conversion in the U.S. to date has started leasing. The 32-story SoMA, located at a nexus of New York City’s financial district, Battery Park, and Seaport, had previously been home to JPMorgan Chase,

The nation’s biggest office-to-residential conversion is hitting the market with 1,300 apartments carved from a million-square-foot brick fortress originally built to house computers — and not much else.

After a two-year gut renovation, 25 Water St., a former banking operations hub in the Financial District, has been reborn as a sleek rental development.